Stamp Duty Flashcards
1
Q
Residential (pre covid)
A
Up to £125,000 - 0% £125,001 and £250,000 - 2% £250,001 and £925,000 - 5% £925,001 and £1.5 million - 10% \+ £1.5 million - 12%
2
Q
Residential additional (pre Covid)
A
+3%
3
Q
Residential post Covid
A
Up to £500,000 0%
£500,001 to £925,000 5%
£925,001 to £1.5 million 10%
above £1.5 million 12%
4
Q
Residential additional post Covid
A
+3%
5
Q
NPV lease SDLT
A
£0 to £150,000 0%
£150,001 to £5,000,000 1%
£5,000,000 2%
6
Q
Commercial SDLT
A
£150,000 0%
£150,000 to £250,000 2%
£250,000 5%
7
Q
Multiple Dwellings Relief
A
Total aggregate value/number of units
Where the final figure sits pay sdlt based off that.
